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      <title>Esquema IVA by José Luis Martínez Arredondo</title>
      <link>https://padlet.com/jmartinezarr/rlip62m4milx7u8x</link>
      <description>-Isaura Rovira
-Jose Luis Martinez
-Cristina Brufau
-Marta Lloreda
</description>
      <language>en-us</language>
      <pubDate>2021-10-14 18:22:00 UTC</pubDate>
      <lastBuildDate>2024-12-16 17:51:34 UTC</lastBuildDate>
      <webMaster>hello@padlet.com</webMaster>
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      <item>
         <title>Tipos de operaciones</title>
         <author>jmartinezarr</author>
         <link>https://padlet.com/jmartinezarr/rlip62m4milx7u8x/wish/1817895926</link>
         <description><![CDATA[]]></description>
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         <pubDate>2021-10-14 18:23:46 UTC</pubDate>
         <guid>https://padlet.com/jmartinezarr/rlip62m4milx7u8x/wish/1817895926</guid>
      </item>
      <item>
         <title>Elementos esenciales del IVA</title>
         <author>jmartinezarr</author>
         <link>https://padlet.com/jmartinezarr/rlip62m4milx7u8x/wish/1817896038</link>
         <description><![CDATA[]]></description>
         <enclosure url="" />
         <pubDate>2021-10-14 18:23:50 UTC</pubDate>
         <guid>https://padlet.com/jmartinezarr/rlip62m4milx7u8x/wish/1817896038</guid>
      </item>
      <item>
         <title>Sujetas</title>
         <author>jmartinezarr</author>
         <link>https://padlet.com/jmartinezarr/rlip62m4milx7u8x/wish/1817896650</link>
         <description><![CDATA[<div>Son aquellas que en el establecimiento del hecho imponible se consideran que deben tributar por el impuesto.</div>]]></description>
         <enclosure url="" />
         <pubDate>2021-10-14 18:24:09 UTC</pubDate>
         <guid>https://padlet.com/jmartinezarr/rlip62m4milx7u8x/wish/1817896650</guid>
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      <item>
         <title>No sujetas</title>
         <author>jmartinezarr</author>
         <link>https://padlet.com/jmartinezarr/rlip62m4milx7u8x/wish/1817896834</link>
         <description><![CDATA[<div>No responden a los principios del impuesto y quedan al margen del gravamen.</div>]]></description>
         <enclosure url="" />
         <pubDate>2021-10-14 18:24:15 UTC</pubDate>
         <guid>https://padlet.com/jmartinezarr/rlip62m4milx7u8x/wish/1817896834</guid>
      </item>
      <item>
         <title>Modelos para presentar</title>
         <author>jmartinezarr</author>
         <link>https://padlet.com/jmartinezarr/rlip62m4milx7u8x/wish/1817908054</link>
         <description><![CDATA[]]></description>
         <enclosure url="" />
         <pubDate>2021-10-14 18:29:56 UTC</pubDate>
         <guid>https://padlet.com/jmartinezarr/rlip62m4milx7u8x/wish/1817908054</guid>
      </item>
      <item>
         <title></title>
         <author>mlloreda1</author>
         <link>https://padlet.com/jmartinezarr/rlip62m4milx7u8x/wish/1817908218</link>
         <description><![CDATA[<div>El impuesto al valor Añadido (IVA) o impuesto al valor agregado es un impuesto indirecto sobre el consumo, que grava las entregas de bienes y las prestaciones de servicios</div>]]></description>
         <enclosure url="https://nersasl.com/wp-content/uploads/2018/04/iva-2018-750x375.jpg" />
         <pubDate>2021-10-14 18:30:00 UTC</pubDate>
         <guid>https://padlet.com/jmartinezarr/rlip62m4milx7u8x/wish/1817908218</guid>
      </item>
      <item>
         <title>Exentas</title>
         <author>jmartinezarr</author>
         <link>https://padlet.com/jmartinezarr/rlip62m4milx7u8x/wish/1817909739</link>
         <description><![CDATA[<div>La exención fiscal es un derecho por el cual un hecho por el que debía pagarse un impuesto queda exonerado del mismo.</div>]]></description>
         <enclosure url="" />
         <pubDate>2021-10-14 18:30:40 UTC</pubDate>
         <guid>https://padlet.com/jmartinezarr/rlip62m4milx7u8x/wish/1817909739</guid>
      </item>
      <item>
         <title>Sujeto del IVA</title>
         <author>mlloreda1</author>
         <link>https://padlet.com/jmartinezarr/rlip62m4milx7u8x/wish/1817912656</link>
         <description><![CDATA[<div>-Activo: Estado<br>-Pasivo: Persona jurídica o física</div>]]></description>
         <enclosure url="" />
         <pubDate>2021-10-14 18:32:19 UTC</pubDate>
         <guid>https://padlet.com/jmartinezarr/rlip62m4milx7u8x/wish/1817912656</guid>
      </item>
      <item>
         <title>Cuota del IVA</title>
         <author>mlloreda1</author>
         <link>https://padlet.com/jmartinezarr/rlip62m4milx7u8x/wish/1817914246</link>
         <description><![CDATA[<div>Cantidad que hay que pagar al aplicar el porcentaje de base imponible</div>]]></description>
         <enclosure url="" />
         <pubDate>2021-10-14 18:33:08 UTC</pubDate>
         <guid>https://padlet.com/jmartinezarr/rlip62m4milx7u8x/wish/1817914246</guid>
      </item>
      <item>
         <title>Hecho imponible</title>
         <author>mlloreda1</author>
         <link>https://padlet.com/jmartinezarr/rlip62m4milx7u8x/wish/1817915034</link>
         <description><![CDATA[<div>Es lo que grava cada impuesto</div>]]></description>
         <enclosure url="" />
         <pubDate>2021-10-14 18:33:34 UTC</pubDate>
         <guid>https://padlet.com/jmartinezarr/rlip62m4milx7u8x/wish/1817915034</guid>
      </item>
      <item>
         <title>Tipo impositivo</title>
         <author>mlloreda1</author>
         <link>https://padlet.com/jmartinezarr/rlip62m4milx7u8x/wish/1817917899</link>
         <description><![CDATA[<div>Es el porcentaje de la base imponible</div>]]></description>
         <enclosure url="" />
         <pubDate>2021-10-14 18:35:04 UTC</pubDate>
         <guid>https://padlet.com/jmartinezarr/rlip62m4milx7u8x/wish/1817917899</guid>
      </item>
      <item>
         <title></title>
         <author>mlloreda1</author>
         <link>https://padlet.com/jmartinezarr/rlip62m4milx7u8x/wish/1817920822</link>
         <description><![CDATA[]]></description>
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         <pubDate>2021-10-14 18:36:44 UTC</pubDate>
         <guid>https://padlet.com/jmartinezarr/rlip62m4milx7u8x/wish/1817920822</guid>
      </item>
      <item>
         <title>IVA repercutido</title>
         <author>jmartinezarr</author>
         <link>https://padlet.com/jmartinezarr/rlip62m4milx7u8x/wish/1817938703</link>
         <description><![CDATA[<div>Se registrará siempre que se produzca una venta de bienes, bien de circulante o inmovilizado, y en las prestaciones de servicios.&nbsp;</div>]]></description>
         <enclosure url="" />
         <pubDate>2021-10-14 18:46:11 UTC</pubDate>
         <guid>https://padlet.com/jmartinezarr/rlip62m4milx7u8x/wish/1817938703</guid>
      </item>
      <item>
         <title>Autoliquidaciones y declaraciones 303: Resumen anual de IVA.</title>
         <author>mlloreda1</author>
         <link>https://padlet.com/jmartinezarr/rlip62m4milx7u8x/wish/1817939420</link>
         <description><![CDATA[]]></description>
         <enclosure url="http://onerp.es/wp-content/uploads/2015/01/Iva-modelo-3031.jpg" />
         <pubDate>2021-10-14 18:46:36 UTC</pubDate>
         <guid>https://padlet.com/jmartinezarr/rlip62m4milx7u8x/wish/1817939420</guid>
      </item>
      <item>
         <title>390: Autoliquidación trimestral de IVA </title>
         <author>mlloreda1</author>
         <link>https://padlet.com/jmartinezarr/rlip62m4milx7u8x/wish/1817940579</link>
         <description><![CDATA[<div>&nbsp;:</div>]]></description>
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         <pubDate>2021-10-14 18:47:13 UTC</pubDate>
         <guid>https://padlet.com/jmartinezarr/rlip62m4milx7u8x/wish/1817940579</guid>
      </item>
      <item>
         <title>IVA soportado</title>
         <author>jmartinezarr</author>
         <link>https://padlet.com/jmartinezarr/rlip62m4milx7u8x/wish/1817942422</link>
         <description><![CDATA[<div>Es el que pagará la empresa a los proveedores por los bienes o servicios adquiridos en el mercado interior, o directamente a la Hacienda Pública con las importaciones.&nbsp;</div>]]></description>
         <enclosure url="" />
         <pubDate>2021-10-14 18:48:12 UTC</pubDate>
         <guid>https://padlet.com/jmartinezarr/rlip62m4milx7u8x/wish/1817942422</guid>
      </item>
      <item>
         <title>Declaraciones censales 030</title>
         <author>mlloreda1</author>
         <link>https://padlet.com/jmartinezarr/rlip62m4milx7u8x/wish/1817944291</link>
         <description><![CDATA[]]></description>
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         <pubDate>2021-10-14 18:49:16 UTC</pubDate>
         <guid>https://padlet.com/jmartinezarr/rlip62m4milx7u8x/wish/1817944291</guid>
      </item>
      <item>
         <title>Solicitudes, devoluciones y reembolsos del IVA 360</title>
         <author>mlloreda1</author>
         <link>https://padlet.com/jmartinezarr/rlip62m4milx7u8x/wish/1817946688</link>
         <description><![CDATA[<div>Solicitud de devolución</div>]]></description>
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         <pubDate>2021-10-14 18:50:35 UTC</pubDate>
         <guid>https://padlet.com/jmartinezarr/rlip62m4milx7u8x/wish/1817946688</guid>
      </item>
      <item>
         <title>Ejemplos:</title>
         <author>mlloreda1</author>
         <link>https://padlet.com/jmartinezarr/rlip62m4milx7u8x/wish/1817947006</link>
         <description><![CDATA[]]></description>
         <enclosure url="" />
         <pubDate>2021-10-14 18:50:46 UTC</pubDate>
         <guid>https://padlet.com/jmartinezarr/rlip62m4milx7u8x/wish/1817947006</guid>
      </item>
      <item>
         <title>Liquidación del IVA</title>
         <author>mlloreda1</author>
         <link>https://padlet.com/jmartinezarr/rlip62m4milx7u8x/wish/1817961871</link>
         <description><![CDATA[]]></description>
         <enclosure url="" />
         <pubDate>2021-10-14 18:59:01 UTC</pubDate>
         <guid>https://padlet.com/jmartinezarr/rlip62m4milx7u8x/wish/1817961871</guid>
      </item>
      <item>
         <title></title>
         <author>jmartinezarr</author>
         <link>https://padlet.com/jmartinezarr/rlip62m4milx7u8x/wish/1817972759</link>
         <description><![CDATA[]]></description>
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         <pubDate>2021-10-14 19:05:31 UTC</pubDate>
         <guid>https://padlet.com/jmartinezarr/rlip62m4milx7u8x/wish/1817972759</guid>
      </item>
      <item>
         <title></title>
         <author>jmartinezarr</author>
         <link>https://padlet.com/jmartinezarr/rlip62m4milx7u8x/wish/1817975158</link>
         <description><![CDATA[]]></description>
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         <pubDate>2021-10-14 19:06:55 UTC</pubDate>
         <guid>https://padlet.com/jmartinezarr/rlip62m4milx7u8x/wish/1817975158</guid>
      </item>
      <item>
         <title>Tipos</title>
         <author>mlloreda1</author>
         <link>https://padlet.com/jmartinezarr/rlip62m4milx7u8x/wish/1817975954</link>
         <description><![CDATA[]]></description>
         <enclosure url="" />
         <pubDate>2021-10-14 19:07:24 UTC</pubDate>
         <guid>https://padlet.com/jmartinezarr/rlip62m4milx7u8x/wish/1817975954</guid>
      </item>
      <item>
         <title></title>
         <author>mlloreda1</author>
         <link>https://padlet.com/jmartinezarr/rlip62m4milx7u8x/wish/1817983059</link>
         <description><![CDATA[]]></description>
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         <pubDate>2021-10-14 19:11:26 UTC</pubDate>
         <guid>https://padlet.com/jmartinezarr/rlip62m4milx7u8x/wish/1817983059</guid>
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